 Le rôle des représentants des sociétés au sein du Conseil national de la comptabilité: le cas de la méthodologie sur les comptes consolidés (1965-1967)Didier Bensadon ()
Post-Print from HAL Abstract: In March 1968, a decree of the Minister of Economy and Finance approved the first methodology on the consolidation of balance sheets. The text, developed by the Conseil national de la comptabilité, aimed to provide to the French companies, the methodological elements needed to produce consolidated accounts. The list of personalities who participated in this work shows a balance between representatives of business, the accounting profession and the Administration. From an analysis of the archives of the Conseil national de la comptabilité, this research aims to identify the party that has been most influential in the study group responsible for the development of this methodology. It shows virtually no discussions with representatives of the accounting profession liberal French and relatively low weight of the Administration. Instead, it highlights the influence of representatives of the companies. Keywords: Histoire de la comptabilité; Conseil national de la comptabilité; comptes consolidés; Total-CFP; lobbying (search for similar items in EconPapers) Published in XIVe Journées d'histoire de la comptabilité et du management, Mar 2009, Sceaux, France There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00640542 Access Statistics for this paper More papers in Post-Print from HAL |
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